Regulations Governing Securities Firms Article 48
Where the securities firm surviving after the merger is a TWSE listed or TPEx listed securities firm, the securities firm shall have the certified public accountant perform a special audit of its internal control system within 6 months after the merger, and after sending the report to the TWSE or the TPEx, respectively, for inspection, shall file it with the FSC for recordation.
中文原文 證券商管理規則第48條
合併後存續之證券商為上市或上櫃證券商者，應於合併後六個月內委託會計師專案審查其內部控制制度，並取具三份專案審查報告，分別送交證券交易所或證券櫃檯買賣中心審查後報本會備查。